Buffalo charge

A producer of buffalo, the person who owns the buffalo (that are subject to a charge) immediately before export from Australia is liable to pay the charge.

If you produce buffalo and exported your own buffalo in a month you must lodge a return and make a payment to the department.

If you produce buffalo and export your buffalo through an exporting agent, the exporting agent can recover from you the amount of charge paid to the department by offset or otherwise.

If you are an exporting agent who exported buffalo in a month, you must lodge a return and make a payment to the department. You can recover from the producer the amount of charge paid to the department, by offset or otherwise.

No exemptions apply to the buffalo charge.

You must register with the department to receive a unique LRS number before you can lodge your first return.

To lodge your return online, access Levies Online. Alternatively, you can complete a manual buffalo export return form.

IMPORTANT: If you pay your charge late you will incur a penalty that is calculated daily at a compounding rate of two (2) per cent of the unpaid amount each month, including any penalties you have already accrued, until you have paid the outstanding amount in full.

As a producer who exported buffalo, your return for a month must include, in respect of the month:

1. Your personal details, including:
   1. Full name
   2. Business or residential address, not the address of a post office box or post office bag
   3. Post office box or post office bag
   4. Your email and/or phone number, and
   5. Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
2. Period to which the return relates
3. Quantity of buffalo exported
4. Rate of charge payable
5. Total amount of charge payable, and
6. Total amount of charge paid.

As an exporting agent of buffalo, your return for a month must include, in respect of the month:

1. Your personal details, including:
   1. Full name
   2. Business or residential address, not the address of a post office box or post office bag
   3. Post office box or post office bag, and
   4. ABN, or if you are a company the ACN
2. Period to which the return relates
3. Quantity of buffalo exported
4. Rate of charge payable
5. Total amount of charge payable, and
6. Total amount of charge paid.

From 1 January 2023, your return must also include, for each producer:

1. Person’s full name, address, contact details (email and/or phone number), and ABN, if any, and if the person is a company and does not have an ABN – its ACN
2. Quantity of buffalo exported
3. Total amount of charge payable/paid.

As a producer who exported buffalo in a month, you must keep records for five (5) years, setting out for that month, the:

1. Bills of lading or similar documents showing details of buffalo exported, and
2. For each consignment exported, the:
3. Full name and business or residential address (not the address of a post office box or post office bag) of the person to whom the buffalo were exported
4. Date when the consignment was entered for export, and
5. Copy of the return.

As an exporting agent who exported buffalo in a month, you must keep records for five (5) years, setting out for that month, the:

1. Bills of lading or similar documents showing details of buffalo exported, and
2. For each consignment exported, the:
3. Full name and business or residential address (not the address of a post office box or post office bag) for the person on whose behalf the buffalo were exported and the person’s ABN, if any, or if the person is a company and does not have an ABN – its ACN.
4. Full name and business or residential address of the person to whom the buffalo were exported
5. Date when the consignment was entered for export, and
6. Copy of the return.

The buffalo charge is provided for under the:

Primary Industries (Customs) Charges Act 1999, and

Primary Industries Levies and Charges Collection Act 1991.

This information is a guide only. If you are required to lodge a return and make a payment to the department, it is your responsibility to remain aware of your obligations under legislation.